Local budgets tax expenditures's role in formation of tax capacity
Journal Title: Проблеми економіки - Year 2012, Vol 2012, Issue 3
Abstract
The article deals with the concept of tax expenditures (which are defined as tax revenues which not received in the budget system as a result of tax credits and exemptions set out at tax laws) describes their characteristics, an algorithm for the identification and evaluation. Based on the data of the Irkutsk Region (Russia) analyzes the value of the structure and dynamics of the tax expenditures of local budgets in 2006-2011. Describes the mechanism of the effect of tax expenditures on the tax capacity of the local budgets. The problems of the implementation of this mechanism in the practice of providing tax relief on taxes to the local budget.
Authors and Affiliations
Yelena Orlova, Stepan Bykov
Keywords
Related Articles
- EP ID EP98635
- DOI -
- Views 94
- Downloads 0
Antimonopoly Policy in the Sphere of Partner Relationship Management
The aim of the article is to determine the structural preconditions of competition in the national economy, the basic ideas and principles of the state competition policy and to substantiate on this basis the instruments...
Formation of the system of ensuring financial security of entrepreneurs on the basis of controlling
The article substantiates expediency of introduction of controlling into the system of ensuring financial security of entrepreneurs. It identifies components of the system of ensuring financial security of entrepreneurs...
Directions for Reforming the Amenities and Social Infrastructure and the Social Service Provision System in Border Areas
The article provides evidence of the insufficient level of development of the amenities and social infrastructure, as well as the network of institutions providing welfare and medical and social care to incapacitated per...
Optimisation of Strategy of Protection of Competitive Position in Conditions of Crisis
n the article the basic features of development of strategy of defence of competition position of enterprises are considered in the conditions of crisis and enhanceable vagueness. Models which allow to carry out the choi...
A Justified Initial Accounting Estimate as an Integral Part of the Enterprise Accounting Policy
The aim of the article is justification of the need to specify in the order on accounting policies not only the elements of the accounting policy itself but also the initial accounting estimates, which will increase the...